Income-tax withholding framework amended by deleting one sub-clause from section 202, leaving the rest intact. Section 202 of the Income-tax Act is amended by omitting sub-clause (iii) in clause (a) of sub-section (2). The amendment is a targeted legislative deletion within the existing withholding or deduction framework under section 202, leaving the remainder of the sub-section and clause intact.
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Provisions expressly mentioned in the judgment/order text.
Income-tax withholding framework amended by deleting one sub-clause from section 202, leaving the rest intact.
Section 202 of the Income-tax Act is amended by omitting sub-clause (iii) in clause (a) of sub-section (2). The amendment is a targeted legislative deletion within the existing withholding or deduction framework under section 202, leaving the remainder of the sub-section and clause intact.
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